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In the last two decades, risk reporting has followed a normative and calculative culture rather than the “materiality” of data. Although integrated reporting (IR) has become flooded with extra information, it does not adequately disseminate material information to stakeholders. In addition, the poor tone from the top diminishes creativity. This study aims to investigate how companies creatively address issues of the materiality of risk information in IR and how IR can be aligned with enterprise risk management.

Qualitative research was conducted via interviews with 50 chief risk officers and senior management executives in the Indian and UK insurance markets.

Overall, five institutions were observed to exhibit elements of being early adopters of institutional creativity. This confirmed the present study’s theoretical contribution of five divergent types of early adopters. The motivations for creativity are reflected in the resources available to these institutions.

To the best of the authors’ knowledge, this study provides a new insight into IR from internal mechanisms to deal with issue of materiality.

This paper deals with types and actors of entrepreneurship in and around academia in Russia, as well as with institutional settings of the entrepreneurial activity of academic faculty.

This paper is based on a series of semi-structured interviews using the purposive snowball method (2022–2023). The respondents are either engaged in different kinds of entrepreneurship in and outside universities in Moscow and Nizhny Novgorod or experts in entrepreneurship in and around academia.

A double mixed embeddedness driven approach to the typology of diverse forms of entrepreneurship in and around academia are shown in the context of the temporality as well as of the micro-, meso- and macro-level institutions, such as the low demand in innovations in the economy; uncertainty of property rights; limited interest of university administration in academic entrepreneurs or its focus solely on students' entrepreneurship; and necessity entrepreneurship motives on the micro-level. The research limitations of the study are the small number of observations and the localisation of the panel in only one country.

The research limitations of the study are the small number of observations and the localisation of the panel in only one country.

The “Special Military Operation” and its consequences would hinder bottom-up academic entrepreneurship in the country, while pushing universities to launch R&D with the big industry, and forcing many faculties to non-academic entrepreneurship.

For the first time, the broad variety of entrepreneurial activities of academic staff including the specifics of non-classical forms of entrepreneurship in and around academia and their embeddedness into different contexts are discussed.

This paper aimed to test a proposed framework highlighting strategic green marketing initiatives and how they drive new technology implementation towards green corporate performance, underpinned by institutional isomorphism.

The study used a quantitative method and convenience sampling approach in gathering data using adapted questionnaires to solicit first-hand information from 225 employees of small and medium-sized enterprises (SMEs) in the tourism and hospitality sector underpinned by the theory of institutional isomorphism.

The study shows that green communication and green strategy alignment have significant predictive effects on new technology implementation. Cultural isomorphism significantly moderated the effects of implementing new technology (i.e. green communication and strategy alignment). In addition, “new technology implementation had a significant predictive effect on green corporate performance”. Meanwhile, the moderation effect of “green creative behaviour on the new technology-green corporate performance dyad was positive but insignificant.”

The study’s novel framework confirms how green communication strategy and green strategy alignment complement cultural isomorphism to explain the impact of new technology implementation on green corporate performance, underpinned by institutional isomorphism.

The shift toward a circular economy (CE) represents a collaborative endeavor necessitating the presence of efficient frameworks, conducive contexts and a common comprehension. This research serves as a pivotal stride towards this goal, presenting an exclusive prospect for the investigation and fusion of these frameworks, with particular emphasis on the Quintuple Helix Model (5HM), into a unified theoretical framework that underscores the core principles of the CE. This study is centered on three pivotal questions aimed at decoding the CE transition in specific regional settings.

Adopting an abductive approach firmly anchored in a two-stage qualitative process, this study specifically merges the foundational principles from institutional theory, entrepreneurship literature and CE frameworks to provide insights into the dynamics of circular ecosystems, with a specific focus on the Huelva region in Spain.

The findings demonstrate significant potential in the CE, ranging from the integration of product and service systems to innovations in eco-industrial practices. Yet, a notable deficiency exists: the absence of institutional entrepreneurs, highlighting the essential role that universities can play. As recognized centers of innovation, universities are suggested to be key contributors to the transformation toward a CE, aligning with their societal and economic responsibilities.

This study highlights the importance of managing relationships with entities like SMEs and policymakers or academia for effective CE adoption. Policymakers can refine strategies based on the research’s insights, while the impact of university-driven circular ecosystems on sustainable societies is another crucial area for research.

The sustainability models cited in CE literature may not be comprehensive enough to prevent problem shifting, and it can be argued that they lack a sound theoretical and conceptual basis. Furthermore, the connections between sustainability objectives and the three levels of the CE operating system remain vague. Additionally, there is insufficient information on how regions foster the involvement of the environment in fivefold helix cooperation and how this impacts the CE.

Based on the leader-members exchange (LMX) theory, the purpose of this paper is to examine the impact of ambidextrous leadership on employee creativity through ambidextrous behavior. The study also investigates an organizational culture that amplifies the positive influence of ambidextrous leadership on employee creativity.

Primary data were collected form 300 permanent employees of the local government department of Azad Jammu and Kashmir (AJK). Hypotheses were tested by using Hayes PROCESS macro.

Results indicated that ambidextrous style of leadership and employee creativity is mediated by ambidextrous behavior of employees. The findings of the study also established the fact that the relationship of ambidextrous leadership and employee creativity is subject to the organizational culture.

The current study was carried out in the local government department; researchers can conduct research by studying multiple government departments at once. In addition, the present study is cross-sectional; scholars in future can take a longitudinal approach to capture employee creativity at different points of time.

For establishing a welcoming innovation atmosphere and assist workers' creative behaviors, ambidextrous leadership should be practiced by leaders from day-to-day operations. Leaders must create flexible abilities to adapt internal resources (knowledge and values) in the public sector into new behavioral patterns that encourage employee creativity.

This is the first study that investigates the ambidextrous behavior as a vital intervening mechanism in the ambidextrous leadership–employee creativity linkage. Further, this study provides first empirical evidence by study the organizational culture as a moderator in determine the impact of ambidextrous leadership on employee creativity.

This paper aims to analyze the “crafts” of governance within social and solidarity economy (SSE) cultural organizations, considering formal and informal rules, to support their project of democratization of arts and culture and more generally of cultural democracy. The hypothesis is that it is through participatory and democratic governance that SSE can have a transformative role.

This paper builds upon a qualitative, multiple case study of three SSE organizations in the performing arts and audiovisual production in France. Although different in age, size and legal form, they all experiment a more participative governance system, not without tensions, to face deep institutional changes in their environment.

The results show that legal forms from the SSE are necessary safeguards but not sufficient to effectively implement a democratic governance beyond the “one member, one vote” principle. Democratic governance is supported by both formal and informal rules. By experimenting with innovative participative and democratic governance rules, these organizations contribute to the transformation of practices in the cultural field (democratization of art and culture) but also in society at large by fostering cultural democracy.

Building upon three case studies, this exploratory work stresses important issues that are worth to explore on a larger scale to understand by which levers SSE can play a transformative role in the cultural field.

This paper contributes to the literature on SSE and on governance by enlarging the analysis beyond the board of directors and the statutory rules. Applying the approach of collective action and reasonable values developed by Commons to SSE, it shows that participatory governance cannot be based on an ideal or a choice of preestablished values and principles but must leave room for creativity and representations of stakeholders not only to support transformation of practices within the cultural field but also externally by increasing cultural democracy.

The purpose of this study is to address the challenges faced by rural areas and promote their sustainable development. It emphasizes the importance of re-establishing connections and cultivating a sense of belonging within rural communities, while safeguarding their cultural heritage. The study explores the potential of digital and creative tools in enhancing learning, supporting food production and tourism, facilitating research and providing engaging experiences. It also examines the economic condition of rural areas and the potential for their contribution to the national economy. Additionally, the study highlights the significance of sustainable community development, the role of rural areas in resilience and climate change adaptation and the complexities surrounding rural migration. The aim is to provide insights and recommendations for policymakers and stakeholders involved in rural development initiatives, focusing on the Mediterranean region.

This study develops an understanding of the role of digital and creative strategies in rural communities, highlighting their significance in preserving food heritage, culture and community capital while driving economic development. It specifically focuses on the Unesco Intangible Mediterranean Diet (UIMD) as a potential catalyst for regeneration through the integration of creative and digital tools and three cases are presented. The first is the impact of the Future Food Institute (FFI) ecosystem in the Living Lab in Pollica (Salerno, Italy); the second focuses on the digital tools provided by the CKF to support rural areas; and the third is a new identity and promotion of territorial development, co-designed in the Val di Vara (VdV) a rural region of the Ligurian inland in Italy, through digital strategies, heritage preservation and slow tourism development. The three cases highlight different ways of enhancing environmental and cultural heritage and demonstrate how collaborative creativity and digital tools contribute to the co-construction of knowledge and addressing critical issues to promote sustainable growth in rural areas.

The findings of this study indicate that re-establishing connections and fostering a sense of belonging within rural communities is crucial for their sustainable development. The use of digital and creative tools presents significant opportunities in enhancing various aspects such as learning, food production, tourism and research in rural areas. The study also reveals the potential economic contributions of rural areas to the national economy. It emphasizes the importance of sustainable community development and highlights the role of rural areas in resilience and climate change adaptation. Additionally, the study addresses the complexities surrounding rural migration and emphasizes the need for comprehensive policies to ensure the well-being and rights of migrant workers. The insights and recommendations provided in this study aim to guide policymakers and stakeholders involved in rural development initiatives, particularly in the Mediterranean region.

Nonetheless, it is imperative to acknowledge certain limitations within the scope of this study, primarily associated with the specific sample selection, potentially influencing the broader applicability of the findings. There is potential to explore a wider geographic area in future research. Additionally, the research underscores the importance of conducting further inquiries into certain aspects that have received limited attention. Living labs are a relatively recent phenomenon, warranting further in-depth scientific research. Additionally, the existing literature on this subject is often limited in scope.

The study and project aim to illustrate the feasibility of initiating a transformative process, centered on a visionary approach with a core focus on creative knowledge and the Mediterranean diet as a way of life, to revitalize marginalized communities. Furthermore, it seeks to emphasize that these neglected regions possess untapped potential for innovative ideas and opportunities. Rural communities, in their role as farmers of primary goods, are the ones who nurture the environment, and the landscape, and are the true protagonists of every era. Rurality is the place that preserves the most resources and potential in terms of biodiversity and rural knowledge. Every territory, like every human being, has its own characteristics and vocations to pursue. The existing Genius Loci is already an existing value that requires policies and governance to rediscover roots, identity and worth. The stratification of existing collective intelligence must become central and must be individually assessed and enhanced, also taking advantage of new digital technologies.

The social implications of this study are significant. By emphasizing the importance of re-establishing connections and cultivating a sense of belonging within rural communities, the study recognizes the social value of strong community ties. This can lead to increased social cohesion, a sense of identity and improved overall well-being within rural areas. The study also highlights the potential of digital and creative tools in enhancing learning, which can contribute to the empowerment and educational opportunities of individuals in rural communities. Furthermore, by promoting sustainable community development and addressing the complexities surrounding rural migration, the study acknowledges the social impact of inclusive policies that protect the rights and well-being of both local populations and migrant workers. Overall, the study's recommendations have the potential to foster social resilience, equity and a more vibrant social fabric within rural areas.

This study can offer valuable insights and recommendations for policymakers and stakeholders involved in rural development initiatives, particularly those focused on preserving food and cultural heritage in rural areas. By analyzing real-life examples, it bridges the gap between theory and practice, illustrating how these ideas have been effectively applied in specific contexts. This paper emphasizes the potential of the Mediterranean Diet as a sustainable and nutritious model with sociocultural, health, economic and environmental benefits, highlighting the importance of bottom-up approaches that empower local communities as custodians of knowledge and culture. It also provides practical strategies, such as investments in educational programs, the establishment of international campuses and the use of multichannel platforms for immersive experiences, which can be adapted for broader rural development initiatives, promoting sustainability and community engagement.

This study aims to examine the applicability of Hartmann et al.’s (2018) service ecosystem framework to the day-to-day management of the modern sales force. The authors provide a review of the framework, acknowledging its strengths, while also indicating areas for advancement. The authors conclude with recommendations to the framework and indicate opportunities where future research could advance sales theory.

A review of the theoretical underpinnings of the service ecosystem framework is weighed against the established roles and responsibilities of the modern sales force in the literature.

The ability of the framework to capture the multi-level, multi-actor and dynamic aspects of sales represents an improvement in the conceptualization of selling is critical. Suggestions around the refinement for meso-level sales interactions and a more pliant application of service dominant-logic are offered.

The suggested extensions of the framework continue the advancement of novel theorization for the field of sales. Priorities for future research include consideration of ethical implications of the framework and formulations of new management strategies reflective of the broad and dynamic properties of the ecosystem conceptualization.

This paper provides managerial guidelines and implications tied specifically to the thick and thin crossing points and how they may impact employee decision-making.

To the best of the authors’ knowledge, this study is the first to pointedly examine the service ecosystem framework with respect to established principles of managing a modern sales force.

The aim of this research, which is based on social identity theory (SIT), is to investigate the effect of leader vision (LV) and crab syndrome (CS) on creativity. The impact of LV and CS, as well as psychological ownership (PO), on creativity is examined. It is also to determine the mediating role of PO and the moderating role of instrumental climate (IC) in these relationships.

The research was carried out with the quantitative research method by adopting the screening design. Deductive logic approach was used to develop hypotheses and theoretical framework. The textile sector, where the emphasis on creativity is at the forefront, was chosen as an example. Data without common method variance (CMV) error were analyzed by structural equation modeling (SEM).

The results of the research show that LV is positively related to creativity, while CS is negatively related to creativity. Additionally, a positive correlation has been identified between PO and creativity. It has been revealed that PO has a mediation role in the relationship between the LV and creativity, and the relationship between the CS and creativity. It has been also determined that IC has a moderator role between the LV and PO.

This study introduces a novel perspective on creativity through the integration of the LV and CS concepts. Furthermore, it contributes significantly to the existing creativity literature by examining the impact of PO on creativity and the mediating role of PO.

This study examines the impact of female directors' representation in the boardroom and the role of institutional ownership (IO) on intellectual capital efficiency (ICE) and its three efficiency components: human capital efficiency (HCE); innovation capital efficiency (INCE) and capital employed efficiency (CEE).

A sample of non-financial French firms listed within the Société des Bourses Françaises-120 (SBF-120) was employed for the period from 2011 to 2020 using the generalized method of moments (GMM) approach to test the set of hypotheses.

Grounded in agency and resource dependence theories, this study found that female directors play a vital role in enhancing ICE. IO also has a significant role to play. Active institutional investors tend to push toward gender-balanced boardrooms and play an external supervisory role to improve efficiency. Moreover, female financial experts on audit committees also contribute to the ICE decision-making process within firms with high IO levels.

This study focused only on IO. Future research may use other forms of ownership, such as foreign or family ownership.

The findings may serve as a reference for managers and policymakers to enhance IC management and make appropriate investment decisions. Managers and policymakers may rely on strategic and effective decisions regarding the efficient use of IC for value creation through the judgments of female directors.

The current study adds significant insights to the accounting and intellectual capital literature.